Page 223 - Arvind 2024

Corporate Overview Statutory Reports Financial Statements
Consolidated Statement of Profit and Loss for the year ended March 31,2024 (Amount in Rs. Lac unless stated otherwise)
Particulars
Note
For the year 2023-24
For the year 2022-23
34,117.72
970.01
35,087.73
2,596.67
35,093.29
11,508.82
(40,004.30)
5,390.16
4,093.81
450.40
8,387.59
27,516.44
0.11
7,571.40
2,118.02
(56.99)
401.29
2,462.33
5,109.08
(44.10)
11.10
(33.00)
5,076.08
4,157.06
952.02
(33.00)
4,124.06
-
952.02
9.17
9.09
INCOME
Revenue from contracts with customers Other income
Total Income
EXPENSES
Cost of construction materials and components consumed
Land development costs
Construction and labour costs
Changes in inventories
Employee benefits expenses
Finance costs
Depreciation and amortisation expense
Other expenses
Total Expenses
Share of profit from joint venture
Profit from operations before tax
Tax expense:
Current tax charge
Adjustment of tax pertaining to earlier years
Deferred tax charge/(credit)
Total tax expense
Net Profit for the year
Other Comprehensive Income
Items that will not be reclassified to profit or loss in subsequent periods:
Remeasurement gains/(losses) on defined benefit plans
Income tax effect
Total other comprehensive income/(loss) for the year, net of tax
Total Comprehensive Income for the year
Profit for the year attributable to :
Equity holders of the parent company Non-controlling interests
Other comprehensive income attributable to : Equity holders of the parent company Non-controlling interests
Total comprehensive income attributable to :
Equity holders of the parent company
Non-controlling interests
Earnings per equity share (nominal value per share Rs. 10/- (March 31 2023: Rs. 10/-)
Basic
Diluted
Summary of Material Accounting Policies
19 20
21
22
23
24 3.1/3.2/3.3
25
26 26
26
25,591.68 733.36 26,325.04
1,701.57 19,244.64 10,585.91
(18,962.62) 3,681.91 1,399.47 270.90 4,446.88 22,368.66 1.33 3,957.71
1,802.73 (104.06) (523.67) 1,175.00 2,782.71
(22.73) 5.72 (17.01) 2,765.70
2,560.75 221.96
(17.01) -
2,543.74 221.96
5.83 5.63
27
2.3
The accompanying notes are an integral part of these consolidated financial statements.
As per our report of even date
For S R B C & CO LLP
Chartered accountants
ICAI Firm Registration No. 324982E/E300003
per Sukrut Mehta
Partner
Membership No. : 101974 Place : Ahmedabad
Date : May 6,2024
For and on Behalf of Board of Directors of
Arvind SmartSpaces Limited
CIN : L45201GJ2008PLC055771
Sanjay Lalbhai
Chairman
DIN : 00008329
Prakash Makwana
Company Secretary
Place : Ahmedabad Date : May 6,2024
Kamal Singal
MD & CEO
DIN : 02524196
Annual Report 2023-24 | 221